In June 2012 The Cabinet Secretary for Finance, Employment and Sustainable Growth set out his vision for tax raising powers in Scotland through his statement to the Scottish Parliament

In this he confirmed that the Scottish Government’s approach to Landfill Tax (LfT) will support the Government’s purpose of achieving sustainable economic growth. Well it’s almost a year since Revenue Scotland took over LfT and what a year it’s been…!

After some consternation from the recycling industry RS undertook a consultation in which SEPA nailed their colours to the mast and aligned themselves with the landfill fraternity.

So, armed with little justification and completely ignoring the European Waste Framework Directive, the Scottish Zero Waste Plan, and an ironically titled publication called “Making Things Last” signed only this year (2016) by our erstwhile Secretary for Rural Affairs, Food and Environment Richard Lochhead, RS then went on to declare the inevitable result and went with SEPA’s preference. Somewhat, not surprising that the the Chair of RS Board, Dr Keith Nicholson, is also on the board for SEPA…I kid you not.

So where has this left us. Well, the soil remediation recycling sector has, as you would expect, suffered considerably with inevitable job losses, closure of a treatment center and the industry has become a Non-Circular Economy sector. But rest assured it has made the life of SEPA so much easier through reducing their workload in regulating the waste soil industry. So we can all now sleep soundly knowing that our public sector servants are spending our taxes wisely…!

But don’t worry, SEPA continue to espouse that a more circular economy will benefit:

The new rates of UK Landfill taxation rates from the 1st April 2017 are;

Standard rate – £86.10

Lower rate – £2.70

OK, so this modest increase in landfill tax is not really a deduction but if your have perfectly recyclable Non-Hazardous contaminated soils then the reality is that you will only have to pay the lower rate of LFT, so it is in reality a deduction in what you should really be paying.

We all know that this is counter productive to achieving the Scottish Zero Waste Plan but as SEPA are the promoters of this position (see post –Is landfill the new solution to pollution – SEPA think so) then any recycling of soils to divert waste away from landfill to restore the tens of thousands of derelict land is not going to happen until they see sense. Which, given recent discussions with them will not be for a very long time as their budgets were cut and so they’re trying to reduce their workload…!

Long live ‘dig and dump’…!

Anyone got a lorry we can hire…?

Guide to soil classification and disposal options

This free guide will help you understand the whats, the whys and the hows of waste soil classification in the simplest terms. Download it now for free!

In a court case the pursuer argued that approx. 2,800 m3 of spoil containing 0.001% to 0.007% of asbestos that had been unknowingly deposited on their site , should be removed.

The site did not have a Paragraph 19 exemption nor any other waste licensing provision.

In the case a senior SEPA officer stated (item 62) that their “…general policy was to require removal of waste material as soon as possible. But (sic) emphasised that each case must be considered on its own merits. In this instance, SEPA has decided not to use its powers to require removal of the material.”

At the time the depositing company could have used the loophole in HMRC Landfill Tax and disposed of the material at a Non-Hazardous landfill attracting only the lower rate of landfill tax.

So why bother with Paragraph 19 exemptions or indeed any other form of waste licensing site if SEPA do not enforce existing legislation…? “LONG LIVE FLY TIPPING” (that’s a joke by the way…!)

Guide to soil classification and disposal options

This free guide will help you understand the whats, the whys and the hows of waste soil classification in the simplest terms. Download it now for free!